Received letter from IRS stating that I received 36 dollars interest but not on 1099 form. Where do i enter this interest recevied?

Enter it as a 1099 Int under

Federal

Wages & Income

Interest and Dividends

Interest on 1099-INT - Click the Start or Update button

For interest from the IRS put the amount in box 1.

Enter it as a 1099-INT. Usually IRS interest appears on a Form 1099 (no suffix), but it's essentially a 1099-INT.